BPCE_REGISTRATION_DOCUMENT_2017

FINANCIAL REPORT IFRS Consolidated Financial Statements of BPCE SA group as at December 31, 2017

5.3.6

Notes to the financial statementsof BPCE SA group

Note 1

Note 5

General background

Notes tothe balance sheet

367

395

1.1 1.2 1.3 1.4

Groupe BPCE

367 367 368 368

5.1

Cash and amounts due from

central banks

395

Guarantee mechanism

5.2

Financial assets and liabilities at fair value through profit or loss

Significant events

395 398 399 400 404 406 406 407 407

Post-balance sheet events

5.3 5.4 5.5 5.6 5.7 5.8 5.9

Hedging derivatives

Note 2

Available-for-sale financial assets Fair value of financial assets and

Applicable accounting standards

and comparability

368

liabilities

2.1 2.2 2.3 2.4

Regulatory framework

368 368 374

Loans and receivables

Standards

Held-to-maturity financial assets Reclassification of financial assets Deferred tax assets and liabilities Accrued income and other assets 5.10 Non-current assets held for sale 5.11 and associated liabilities

Use of estimates

Presentation of the consolidated financial statements and balance sheet date

374

408 408

Note 3

Consolidation principles and

Investment property 5.12

methods

374

Property, plant and equipment 5.13 and intangible assets

408 409

3.1

Scope of consolidation – consolidation and valuation methods

5

Goodwill 5.14

374 375

Amounts due to credit institutions 5.15 and customers

3.2

Consolidation rules

411 412

Debt securities 5.16

Note 4

Accounting principlesand

Accrued expenses and other 5.17 liabilities Technical reserves of insurance 5.18 companies

valuation methods

377

412

4.1 4.2 4.3

Financial assets and liabilities

377 389

412 413 413

Investment property

Provisions 5.19

Property, plant and equipment

Subordinated debt 5.20

and intangible assets Assets held for sale and associated liabilities

390

Ordinary shares and equity 5.21 instruments issued Non-controlling interests 5.22 Change in gains and losses 5.23 recognized directly in other comprehensive income Offsetting financial assets and 5.24 financial liabilities

4.4

414 414

390 390 391 391 391 391 392 393 393 393 394

4.5 4.6 4.7 4.8 4.9

Provisions

Interest income and expenses Commissions on services Foreign currency transactions Finance leases and similar

415

416

transactions

Note 6

Notes tothe income statement

418

Employee benefits 4.10 Share-based payments 4.11

6.1

Interest and similar income and

Deferred tax assets and liabilities 4.12

expenses

418

Insurance businesses 4.13 Real estate development 4.14 Contributions to banking 4.15 resolution mechanisms

6.2

Fee and commission income and

expenses

418

6.3

Net gains or losses on financial instruments at fair value through profit or loss

394

419

6.4

Net gains or losses on

available-for-sale financial assets 419

365

Registration document 2017